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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

CELEX:62025CC0254: Opinion of Advocate General Spielmann delivered on 16 April 2026.### april 17, 2026 0 Comments	CELEX:62024CJ0753: Judgment of the Court (Ninth Chamber) of 16 April 2026.#Powszechna Kasa Oszczędności Bank Polski S.A. v MS et MS.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Invalidity of the loan agreement – Actions for restitution – Limitation period for the action brought by the seller or supplier – Circumstances that may justify disregarding the expiry of the limitation period – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment.#Case C-753/24. april 17, 2026 0 Comments
CELEX:62023CJ0440: Judgment of the Court (Fifth Chamber) of 16 April 2026.#FB v European Lotto and Betting Ltd and Deutsche Lotto-und Sportwetten ltd.#Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Holder of a licence issued by a Member State authorising the organisation of online games of chance – Legislation of another Member State making the organisation of online games of chance subject to authorisation – Overriding reasons in the public interest – Online slot machines – Secondary lotteries – Recovery of lost stakes – Abuse of law.#Case C-440/23. april 17, 2026 0 Comments	CELEX:62024CJ0229_RES: Judgment of the Court (Fourth Chamber) of 16 April 2026.#TK and OP v Riksåklagaren.#Reference for a preliminary ruling – Approximation of laws – Single market for financial services – Regulation (EU) No 596/2014 – Market abuse – Insider dealing – Article 7(1)(a) – Concept of ‘inside information’ – Criteria – Public information – Article 17 – Public disclosure of inside information by an issuer – Decision of a contracting authority not to award a public contract to a tenderer – Early sale of shares of that tenderer – Implementing Regulation (EU) 2016/1055 – Article 2 – Means for public disclosure of inside information.#Case C-229/24. april 17, 2026 0 Comments
CELEX:62025CC0131: Schlussanträge des Generalanwalts J. Richard de la Tour vom 16. April 2026.### This document does not exist in English. april 17, 2026 0 Comments	CELEX:62023CJ0343: Judgment of the Court (Second Chamber) of 16 April 2026.#Jean-Marc Colombani v European External Action Service.#Appeal – Civil Service – Officials – Staff Regulations of Officials of the European Union – Article 24 – Request for assistance – Article 12a – Concept of ‘psychological harassment’ – Passive or collective harassment – Rejection of a request for assistance – Action for annulment and for compensation.#Case C-343/23 P. april 17, 2026 0 Comments
CELEX:62025CC0295: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 16 avril 2026.### This document does not exist in English. april 17, 2026 0 Comments	CELEX:62024CJ0496: Judgment of the Court (Second Chamber) of 16 April 2026.#Stichting Onderhandelingen Thuiskopie vergoeding and Stichting de Thuiskopie v HP Nederland BV and Others.#Reference for a preliminary ruling – Approximation of laws – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 2 – Reproduction right – Article 3(1) – Right of communication to the public of works – Art. 5(2)(b) – ‘Private copying’ exception – Fair compensation – Paid streaming service – Offline streaming copy – Article 5(5).#Case C-496/24. april 17, 2026 0 Comments
CELEX:62024CJ0519: Judgment of the Court (Second Chamber) of 16 April 2026.#Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Environment – Air pollution – System for greenhouse gas emission allowance trading – Directive 2003/87/EC – Transitional rules for harmonised free allocation – Article 10a – National legislation imposing a tax on carbon dioxide (CO2) emissions on operators receiving a significant quantity of allowances allocated free of charge.#Case C-519/24. april 17, 2026 0 Comments	CELEX:62023CJ0549: Judgment of the Court (Second Chamber) of 16 April 2026.#American Express Europe SA and Others v International Card Services BV.#Reference for a preliminary ruling – Payment services in the internal market – Regulation (EU) 2015/751 – Article 2(10) – Interchange fees for card-based payment transactions – Article 2(11) – Net compensation – Article 4 – Cap on the amount of those fees – Article 5 – Prohibition of circumvention – Remuneration received by a co-branding partner from a three party payment card scheme – Application of that cap to that remuneration – Deduction of the value of the services provided by the co-branding partner.#Case C-549/23. april 17, 2026 0 Comments
CELEX:62024CJ0058_RES: Judgment of the Court (Fifth Chamber) of 16 April 2026.#NE and Others v An Coimisiún Pleanála, anciennement An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 12 – System of strict protection for certain animal species – Article 16 – Decision to grant a derogation in anticipation of a planning permission application for a project covered by Directive 2011/92/EU – Article 11 – Aarhus Convention – Article 9 – Procedural autonomy – Principles of equivalence and effectiveness – Derogation decision classified as an autonomous legal act – Procedural rules providing for a three-month period for seeking the annulment of a derogation licence.#Case C-58/24. april 17, 2026 0 Comments	CELEX:62024CC0555: Opinion of Advocate General Ćapeta delivered on 16 April 2026.### april 17, 2026 0 Comments
CELEX:62024CJ0050: Judgment of the Court (Fifth Chamber) of 16 April 2026.#X and Others v Commissaire général aux réfugiés et aux apatrides.#References for a preliminary ruling – Border controls, asylum and immigration – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Article 43 – Border procedure – Classification of a procedure conducted in a place of detention located geographically in the territory of a Member State, but treated by national law as a place at the border – Right to enter the territory of that Member State after a period of four weeks – Article 31(7) – Priority examination of an application for international protection – Directive 2013/33/EU – Standards for the reception of applican april 17, 2026 0 Comments	CELEX:62024CJ0328: Judgment of the Court (Fifth Chamber) of 16 April 2026.#Constantin Mincu Pătrașcu Brâncuși v European Public Prosecutor’s Office.#Appeal – Institutional law – Regulation (EU) 2017/1939 – European Public Prosecutor’s Office (EPPO) – Article 42(1) – Procedural acts of the EPPO intended to produce legal effects vis-à-vis third parties – Judicial review carried out by the national courts – Plea of illegality – Admissibility – Exclusive jurisdiction of the Court of Justice of the European Union to review the legality of EU acts – Article 86(2) and (3) TFEU – Exercise of the functions of prosecutor in the national courts – Power of the EU legislature to determine the rules applicable to the judicial review of procedural acts of the EPPO – Derogation not authorised in Article 2 april 17, 2026 0 Comments
CELEX:62025CC0027: Opinion of Advocate General Kokott delivered on 16 April 2026.### april 17, 2026 0 Comments	CELEX:62024CJ0899: Arrêt de la Cour (septième chambre) du 16 avril 2026.#HG contre Commission européenne.#Pourvoi – Fonction publique – Fonctionnaires – Réparation du préjudice subi par l’Union européenne – Recouvrement de créances par compensation – Règlement (UE, Euratom) 2018/1046 – Article 98, paragraphe 2, second alinéa – Délai de prescription – Notion de “circonstances normales”.#Affaire C-899/24 P. This document does not exist in English. april 17, 2026 0 Comments
CELEX:62025CC0249 This document does not exist in English. april 17, 2026 0 Comments	CELEX:62024CJ0050_RES: Judgment of the Court (Fifth Chamber) of 16 April 2026.#X and Others v Commissaire général aux réfugiés et aux apatrides.#References for a preliminary ruling – Border controls, asylum and immigration – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Article 43 – Border procedure – Classification of a procedure conducted in a place of detention located geographically in the territory of a Member State, but treated by national law as a place at the border – Right to enter the territory of that Member State after a period of four weeks – Article 31(7) – Priority examination of an application for international protection – Directive 2013/33/EU – Standards for the reception of appl april 17, 2026 0 Comments
CELEX:62024CJ0901: Judgment of the Court (Ninth Chamber) of 16 April 2026.#mBank S.A. v TK and DJ et JJ.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Effects of a term being found to be unfair – Invalidity of the contract – Actions for restitution – Limitation period for the action brought by the seller or supplier – Interruption of the limitation period – Acknowledgement by a consumer of his or her debt owed to a credit institution – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right of access to a court – Unjust enrichment.#Case C-901/24. april 17, 2026 0 Comments	CELEX:62023CJ0672: Judgment of the Court (First Chamber) of 16 April 2026.#Electricity & Water Authority of the Government of Bahrain and Others v Prysmian Netherlands BV and Others.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction, recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Special jurisdiction – Article 8(1) – Multiple defendants – Claims so closely connected that there is an interest in hearing and determining them together – Concept of ‘so closely connected’ – Concept of ‘anchor defendant’ – Infringement of Article 101 TFEU – Directive 2014/104/EU – Compensation for damage caused by a cartel – Concept of an undertaking – Liability of the parent company and a su april 17, 2026 0 Comments

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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih.

Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES